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Journal of Accounting and Investment

ai
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Published by Universitas Muhammadiyah Yogyakarta

ISSN : 26223899 EISSN : 26226413 DOI : 10.18196/jai

Core Subject : Economy,

Economics, Econometrics & Finance

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 16, No 2: July 2015" : 7 Documents clear

Penerapan Standar Akuntansi Nasional Pada Organisasi Nirlaba Bidang Sosial Kemanusiaan di Bali Made Aristia Prayudi; Made Narsa
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study are to evaluate organization compliance level with Indonesian GAAP No. 45: ‘Financial Statement of Not-for-Profit Organization’, investigate preparers’ and users’ perceptions toward the standard; and determine whether or not there is a significant difference between the perceptions of the two groups. Data were collected through questionnaires were distributed to 30 financial staffs of 10 units of Indonesian Red Cross Society (as the preparer group) and to 30 local government officers (as the user group) of Health Department, Social Service Department, and Public Welfare Bureau in Bali Province of Indonesia. The data was analyzed descriptively and using the Independent t-Test and Mann-Whitney test. The results show that only one-third of the organizations are categorized as compliant, users have higher perceptions of the importance and usefulness of the standard and there are significant differences between the groups in their perception toward the standard.

Pengaruh Implementasi Pengendalian Intern, Pemanfaatan Teknologi Informasi, dan Total Qualitymanagement Terhadap Penerapan Good Governance Di Lembaga Amil Zakat Fatmaningrum, Erni Suryandari
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of the research is to know the effect of intern controlling implementation, the utilize of information technology and total quality management on good governance application on amil zakat institution. The participants on this research are the employee of amil zakat institution which is located in Yogyakarta. The technique of data collecting is by spreading the questioners. The amount of questioners is 100 questioner. This research uses Partial Least Square (PLS) as the analysis tool because the data that can be processed are only 42 questioners. Based on analysis which had been done by the researcher, it can be concluded that intern controlling implementation., the utilize of information technology, and total quality management give the positive and significant effect on good governance application with the value of 51,6 % and the rest of it is from the variable outside of this research. The most effect variable on good governance apllication is the utilize of information technology.

Dampak Konvergensi IFRS, Karakteristik Perusahaan, dan Kualitas Auditor Terhadap Audit Delay Ratmono, Dwi; Septiana, Puspa Avinda Dwi
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of companyâ€™s characteristics.Â Characteristics of the company used in this study are the company size, the leverage, and the loss announcement. The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange for 2010 until 2013 period. The study uses the purposive sampling for the sampling method. The criteria of the sample which is used is company must have published audited financial report for four years successively and used Rupiah, so thatÂ the number of the sample in this study is 416 observations. There are two variables that do not affect the audit delay, those IFRS implementation, and loss announcement..The results shows that the company size, leverage and the auditorâ€™s quality significantly affect audit delay.

Perancangan Data Mining Untuk Analisis Kriteria Nasabah Kredit yang Potensial dan Manfaatnya Untuk Customer Relationship Management Perbankan Putu Sukma Kurniawan
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The presence of data mining problems caused by the explosion of data experienced by many organizations that have accumulated so many years of data (purchasing data, sales data, customer data, transaction data, and others). Examples of industries that use data mining is the banking industry. There are still many banks using conventional methods in the analysis of their customers. This would lead to high operating costs for the bank. The concept of data mining can help banks to get a better analysis of their customers and also help in making the concept of customer relationship management. Data mining can help bank to create profiling customer. Results or final output obtained if the bank can execute customer relationship management is increasing customer loyalty to the bank, increasing profitability, and reducing customer acquisition costs.

Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Nilai Perusahaan: Efek Intervening Kinerja Perusahaan Aida, Rahma Nurul; Rahmawati, Evi
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2015.0035.96-109

The aim of the research is to analyze and to get the empirical prove on the intellectual capital influence which is measured with VAIC and intellectual capital disclosure using Singh and Zahn index (2008) to the company value (EPS) with the company performance (ROE) as intervening variable. The sample of this research is the registered company of Indonesian Stock Market (2011-2013). The first and the second hypotheses were rejected. These may be caused of there was no basic standard to measure the intellectual capital value in Indonesia. The third hypothesis is accepted. The result of the research show that intellectual capital has positive effects to the company values indirectly through company performance as intervening variable. The fourth hypothesis successfully approved that intellectual capital disclosure has positive impact to the company performance. The fifth hypothesis was rejected. It may be caused by the intellectual capital which has not reflected the company value as it is non-salaried. The last hypothesis successfully proved that intellectual capital disclosure affects the company value through the company performance as intervening variable.

Faktor Penentu Tingkat Literasi Keuangan Para Pengguna Kartu Kredit di Indonesia Farah Margaretha; Siti May Sari
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The objectives of this research is to determine whether there are any significant differences between male’s and female’s financial literacy and whether age, educational level and income level also playing significant role in shaping credit card users’ financial lieracy. Using Anova test to verify the influence of age level, educational level and income level toward financial literacy. The result of this research conclude that there are no significant differences between male’s and female’s financial literacy. It is verified that there are significant influences between age, education, income toward credit card users’ financial literacy. Implication of this research is the share holder such as government, university, and bank more concern to make education and training to improve financial literacy of credit card user.

Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit Astia Putriana; Novita Weningtyas Respati; Chairina Chairina
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

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Contact Name
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Journal Mail Official
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Location
Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA